Inland Revenue Board of Malaysia updated e-Invoice (V2.1) and e-Invoice Specific Guidelines (V1.1)

CCS
Oct 28, 2023
2 min read

The Inland Revenue Board of Malaysia has updated its e-Invoice guidelines, releasing Version 2.1 and the e-Invoice Specific Guideline Version 1.1.

These updated guidelines were uploaded to their officer website on 28 October 28 2023.

Business professionals and entrepreneurs are encouraged to download these documents for reference and stay informed about the latest e-invoice development and requirements.

e-Invoice Guideline

The e-Invoice Guideline (Version 2.1) has several changes compared to the previous version (Version 2.0).

The new version also includes a summary of changes made to the guideline. These changes include:

the removal of certain sentences for clarification;
update to the implementation timeline;
Update the 'Description' column in Appendix 1 (Items 21, 22, 26 and 33); and
Update the 'Field Name' column in Appendix 1 (Item 24)

e-Invoice Specific Guideline

The e-Invoice Specific Guideline (Version 1.1) includes several updates and clarifications compared to the previous version (Version 1.0). These changes include:

Updated diagrams in Figure 3.6, Figure 4.1, Figure 9.2, and Figure 10.2;
Updated the classification column in Figure 4.1 and the classification and subtotal column in Figure 9.2;
Updated the alignment in section 6.5;
Updated the original invoice reference number, classification, and tax code in Figure 10.2;
Added a new clarification in section 10.4.6;
Updated the terminology in section 11.2.3 and the timing of issuance in section 12.4;
Updated the 'Validation Criteria & Example' column:
- in Appendix 5 (Items 1, 2, 18, 22, 47); and
- in Appendix 6 (Item 1).
Updated the 'Max Length' column in Appendix 5 (Item 21): and
Updated the 'Field Name' column in Appendix 5 (Item 24):